Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2019 SLD 1645 = 2019 CLD 744 | F. No: 176/OFT/ELECTRIC CBLE/CCP/2015 , decided on 26.03.2019 | The Competition Commission of Pakistan ruled on deceptive marketing practices by various cable manufacturers who concealed cash coupons within their product packaging, violating the Competition Act, 2010. This case highlights the importance of transparency in marketing and the responsibility of businesses to provide clear information to consumers. The decision emphasizes the need for compliance with advertising regulations and the consequences of misleading practices. The Commission ordered modifications to promotional materials to ensure that consumers are adequately informed about product benefits, particularly regarding the presence and value of cash coupons. The penalties imposed reflect a commitment to uphold fair competition and protect consumer rights in the marketplace. This ruling serves as a crucial precedent for future cases involving deceptive marketing practices in Pakistan's competitive landscape.... |
| 2024 SLD 70, 2024 PLD 1 | Writ Petition No. 2998 of 2022 , decided on 02.02.2023 | This case involves a constitutional petition by Pakistan Tehreek-e-Insaf (PTI) challenging the Fact-Finding Report issued by the Election Commission of Pakistan (ECP) regarding allegations of prohibited funding. The Islamabad High Court, presided over by Chief Justice Aamir Farooq and Justices Miangul Hassan Aurangzeb and Babar Sattar, ruled on the procedural aspects of the case, emphasizing the importance of due process and the right to a fair trial as enshrined in Article 10A of the Constitution of Pakistan. The court concluded that the ECP's report was not a final determination but a preliminary finding that required further proceedings. The judgment underscores the significance of judicial restraint in matters involving the separation of powers and the constitutional framework governing political parties. The decision highlights the legal obligations of political parties regarding their funding sources and the regulatory role of the ECP. The court's dismissal of the petition reflec... |
| 1983 SLD 969, (1983) 142 ITR 319 | CIVIL MISCELLANEOUS WRIT PETITION No. 402 OF 1979 | This case revolves around Tikaram & Sons (P.) Ltd., which faced heavy losses and was unable to pay certain income-tax dues. The Tax Recovery Officer attached the company's properties, including movable and immovable assets, as well as shares held by its directors. The petitioner sought a writ of mandamus to compel the sale of the attached properties to satisfy outstanding tax liabilities. The court emphasized the necessity of timely proceedings following an attachment and ruled that the TRO must sell the attached properties to recover dues. It was concluded that the shares could not be sold as they were merely security. This case highlights the complexities of tax recovery processes and the rights of companies under financial duress.... |
| 2017 SLD 2464 = 2017 YLR 1957 | Criminal Bail Applications Nos. 1721 and 1866 of 2 , decided on 09.01.2017 | This case involves the bail applications of Fawad Rehman and Mukhtar Ahmed Chauhan, who were accused of committing fraud related to property ownership through the issuance of a fake Computerized National Identity Card (CNIC). The allegations pointed to a conspiracy involving NADRA officials and the fraudulent acquisition of property. The Sindh High Court evaluated the evidence presented and determined that the prosecution's case relied heavily on documentary evidence, which had been secured by the investigating officer. Given that the investigation was complete and there was no risk of evidence tampering, the court ruled in favor of granting bail. The decision underscored the importance of due process and the presumption of innocence until proven guilty, as the allegations required further inquiry. The case highlights issues of property fraud, identity theft, and the judicial considerations in granting bail, making it significant in the realm of criminal law.... |
| 1971 SLD 614 = (1971) 82 ITR 680 | CIVIL APPEAL No. 1242 OF 1968 , decided on 11.10.1971 | In the landmark case of K.D. Kamath and Co. v. Commissioner of Income Tax, the Supreme Court addressed the validity of a partnership deed under the Income-tax Act. The case revolved around the interpretation of sections 185 and 26A of the Income-tax Act, alongside section 4 of the Indian Partnership Act. The Supreme Court determined that the partnership deed constituted a valid partnership, emphasizing the importance of profit-sharing and operational authority among partners. The ruling clarified that control by one partner does not invalidate the partnership as long as the essential elements of partnership are met. This case serves as a pivotal reference in understanding partnership law and its application in tax matters, highlighting the balance between management authority and partnership rights.... |
| 2005 SLD 3861, 2005 PLJ 9 | C.Ps. Nos. D-467, D-502, D-503, D-627 & D-628 of 2 , decided on 28.08.2004 | The case revolves around allegations of embezzlement involving the Faisal Cantonment Board and its officials. The petitioners, including Qazi Muhammad Shamim, were accused of various offenses under the Pakistan Penal Code and the Prevention of Corruption Act. The court highlighted the lack of evidence linking the petitioners directly to the embezzlement, stating that further inquiry was necessary to establish their guilt. The interim bail granted to the petitioners showcases the judicial focus on protecting the rights of individuals against unfounded allegations, ensuring that the legal process is upheld. This case is significant in the context of accountability and transparency within governmental financial operations, reflecting the judiciary's role in maintaining checks and balances. Keywords associated with this case include 'embezzlement', 'corruption', 'interim bail', 'Sindh High Court', and 'Pakistan Penal Code'. These terms are particularly relevant in discussions surrounding l... |
| 2003 SLD 1045, 2003 PLC 1091 | Civil Petition No.3033-L of 2001 , decided on 11.07.2002 | This case revolves around the dismissal of an appeal filed by a police constable, MUHAMMAD YAHYA, against his discharge from service due to alleged unfair practices during examinations. The Supreme Court of Pakistan reviewed the case, focusing on the procedural failings of the petitioner, who delayed his application for restoration of the appeal for three years without justifiable grounds. The court's decision underscores the necessity for timely legal action and adherence to the rules governing service tribunals. The ruling serves as a crucial reminder for civil servants regarding the importance of following legal procedures, particularly in appeals and restoration processes, to avoid dismissal due to non-compliance. This case highlights the intersection of the Service Tribunals Act and constitutional provisions regarding civil service disputes, making it significant for legal practitioners and civil service employees alike.... |
| 1988 SLD 725, 1988 PLC 157 | Appeals Nos. 18, 19, 20 and 21 of 1986 , decided on 16.07.1987 | In the case of Appeals Nos. 18, 19, 20, and 21 of 1986, the Service Tribunal of Sindh dealt with issues surrounding the maintainability of appeals against provisional seniority lists issued for civil servants. The appellants, who were high school teachers, contested their positions in the seniority list and the subsequent awarding of selection grades to other teachers based on this list. The Tribunal found that the appeals were not maintainable as the seniority list was provisional, and jurisdiction was only warranted if a final order was made by the relevant authority. The decision emphasized the importance of finalizing seniority lists and the need for timely action from administrative bodies. The ruling stressed that awards of selection grades must consider merit and efficiency, rather than solely relying on seniority. The case highlights the complexities of administrative law and the rights of civil servants in Pakistan, particularly in the context of service tribunals and seniorit... |
| 2002 SLD 2254, 2002 CLD 1306 | Regular First Appeal from Order No. 73 of 1991 , decided on 13.05.2002 | In this landmark case adjudicated by the Lahore High Court, the National Bank of Pakistan challenged the Banking Court's decision to reject its plaint regarding the recovery of loans. The case revolved around the bank's allegations of misappropriation by the respondents, who had pledged stocks of rice as collateral for a loan. The court highlighted the critical role of evidence in establishing a cause of action, reiterating that a plaint should not be summarily dismissed without due consideration of the facts and evidence presented. The ruling emphasized the necessity for judicial bodies to conduct thorough examinations before arriving at decisions that affect financial institutions and their clients. This case serves as a significant reference for legal professionals dealing with banking and financial litigation, reinforcing the principles of due process and fair trial. The decision also reflects broader themes of accountability and transparency in financial dealings, making it a vita... |
| 1991 SLD 457 = 1991 PLD 58 | Civil Appeals Nos. 130 to 132 of 1984 , decided on 20.09.1990 | This case revolves around the interpretation of seniority rights for civil servants under the Civil Servants Act, 1973, particularly in relation to the promotion of Deputy Superintendents in the Central Excise and Land Customs Department. The Supreme Court of Pakistan addressed whether the Service Tribunal could recognize seniority as a vested right and the implications of various examination periods on the promotion process. The ruling emphasized that the rights of civil servants to seniority must be assessed based on the rules and conditions existing at the time of their qualifications. This case is pivotal for understanding employment law and civil service regulations in Pakistan, particularly concerning seniority, promotion criteria, and the rights derived from competitive examinations. Keywords: civil servants, seniority rights, promotion, Supreme Court of Pakistan, employment law.... |
| 1997 SLD 526, 1997 MLD 635 | Civil Petition No.86 of 1996 , decided on 22.08.1996 | In the case of Alhamza Ship Breaking Co. vs Government of Balochistan, the Quetta High Court addressed the issue of octroi duty levied on an imported ship by the local government. The petitioner, Alhamza Ship Breaking Co., challenged the demand made by the octroi contractor, arguing that the calculation of octroi should not include central excise duty. The court examined the West Pakistan Municipal Committee Octroi Rules, 1964, and the relevant notifications issued by the Government of Balochistan. The court ultimately ruled that the inclusion of excise duty in the ad valorem value was justified and that the contractor had the authority to collect octroi as per the law. The decision emphasized the importance of following legal procedures and the implications of governmental notifications on local taxation. This case highlights the complexities of tax law and the need for clarity in the imposition of duties on imported goods, particularly in the context of local governance and fiscal po... |
| 1969 SLD 139 = 1969 SCMR 388 | Criminal Appeal No. 9-D of 1957 , decided on 28.11.1957 | In this pivotal case, the Supreme Court of Pakistan reviewed the conviction of MD. Nazir Hossain Sarkar and Mujibur Rahman Talukdar for the alleged abetment of murder. The court highlighted the importance of circumstantial evidence and the legal principle that an accused cannot be found guilty unless all reasonable hypotheses consistent with their innocence have been excluded. The judgment underscored the lack of direct evidence linking the appellants to the murder of Imam Ali, whose body was discovered under suspicious circumstances. The court's decision to overturn the lower court's ruling emphasizes the necessity of proper jury directions regarding the evaluation of circumstantial evidence. This case serves as a significant reference point in legal discussions surrounding the standards of proof required in criminal law, particularly in cases involving circumstantial evidence. Keywords such as 'Supreme Court of Pakistan', 'criminal appeal', 'murder abetment', and 'circumstantial evid... |
| 1978 SLD 15 = (1979) 39 TAX 51 | I.T.A. Nos. 262 and 397 of 1978-79 , decided on 07.11.1978 | This case from the Appellate Tribunal Inland Revenue highlights significant aspects of the Income Tax Act, 1922, particularly focusing on the admissibility of appeals based on tax payment requirements. It emphasizes the importance of procedural compliance while also addressing various business expenditure claims in the ginning and crushing industry. Key issues included the treatment of hedging losses, the assessment of ginning expenses, and the justification of claims based on comparative analysis with previous assessments. The ruling underscores the Tribunal's discretion in considering appeals, reinforcing the notion that appeals can still be heard if the substantive issues are resolved before the hearing date. This case serves as an important reference for practitioners in the field of tax law, particularly in understanding the nuances of tax assessments and appeals within the framework of the Income Tax Act.... |
| 2013 SLD 1869, 2013 PLC 789 | Writ Petition No.2238 of 2011 , decided on 31.05.2012 | In the case of Writ Petition No.2238 of 2011, the Islamabad High Court addressed the issue of pension increases for retired employees of the State Life Insurance Corporation. The petitioner, who retired in 2000, claimed entitlement to a 20% increase in pension based on an office memorandum issued in 1999 that allowed increases for certain retirees. The court examined the legal framework governing the pension rights of employees under the Constitution of Pakistan and the State Life Employees (Service) Regulations, 1973. The High Court concluded that the petitioner was indeed eligible for the increase as he retired in a relevant timeframe specified by the memorandum. The court's ruling reinforced the importance of fair treatment in pension matters and the applicability of constitutional protections against discrimination, highlighting the necessity for adherence to statutory regulations in the public sector. This case serves as a crucial reference for future pension disputes involving st... |
| 1993 SLD 332, 1993 PTD 823, (1993) 199 ITR 214 | Income Tax Application No. 225 of 1991 , decided on 10.10.1991 | The case revolves around the interpretation of cash credits under the Indian Income Tax Act, 1961. The Allahabad High Court examined whether the cash credit of Rs. 21,000 in the name of Smt. Memo Deyi was unexplained, which posed significant implications for income tax assessments. The ruling underscores the legal framework surrounding cash credits, the necessity for thorough documentation, and the importance of the Tribunal's role in ensuring equitable tax practices. This case serves as a critical reference for tax professionals and advocates dealing with similar income tax issues, particularly those concerning unexplained cash credits, a common area of dispute in tax litigation. Keywords: Income Tax, Cash Credit, Tax Law, Tribunal Decisions, High Court Rulings, Legal Interpretation.... |
| 2001 SLD 2037, 2001 PLC 1251 | Writ Petition No. 10272 of 1999 , decided on 08.06.1999 | In the case of Writ Petition No. 10272 of 1999, the Lahore High Court addressed a constitutional petition filed by Sarfraz, who claimed to be a social worker acting pro bono publico. The petition challenged the legality of a transfer order for a civil servant, alleging that the transfer was reversed due to undue influence from a government minister, despite many complaints against the civil servant. The court emphasized that such administrative matters are typically not subject to judicial review unless the petitioner has standing. It was noted that the petitioner could submit a representation to the Secretary of Health, who must address it according to the law while considering pertinent Supreme Court decisions. This case highlights issues of administrative authority, the influence of political figures in civil service transfers, and the legal standing required to challenge such decisions in court. It serves as a reminder of the importance of maintaining transparency and accountabilit... |
| 1970 SLD 308, (1970) 75 ITR 722 | IT REFERENCE No. 1 OF 1968 , decided on 06.03.1969 | This case revolves around the interpretation of penalty provisions under the Income-tax Act, 1961, and its predecessor, the Indian Income-tax Act, 1922. The central issue was whether the Income-tax Officer could impose penalties for concealment of income under the new Act for assessments completed after its enactment. The court's decision clarified that penalties could be imposed under the new Act if the assessment was completed after its effective date, even if the income concealment occurred under the old Act. This ruling provides guidance for tax authorities and legal practitioners regarding the applicability of transitional provisions in tax law, ensuring clarity and consistency in the imposition of penalties. The case highlights the importance of understanding legislative intent and the operational timelines of tax laws, which can significantly affect outcomes for taxpayers and the revenue authorities.... |
| 2009 SLD 1897, 2009 CLD 1143 | C.O.S. No.21 of 2006 , decided on 20.01.2009 | The case revolves around the financial recovery actions taken by Habib Bank Limited against Taj Textile Mills Limited and associated defendants due to defaults on financial agreements. The Lahore High Court's decision emphasized the legitimacy of the bank's claims based on the executed restructuring agreements and relevant documentation. The court dismissed the defendants' allegations of fraud and misrepresentation, highlighting that such claims lacked substantial backing and were not adequate to deny the bank's lawful recovery rights. This case serves as a critical point of reference for financial institutions in understanding the nuances of restructuring finance agreements under the Financial Institutions (Recovery of Finances) Ordinance, 2001. Keywords include 'financial recovery', 'restructuring agreements', 'legal precedent', 'fraud allegations', and 'banking law'.... |
| 1999 SLD 237, 1999 PTD 1774, (1997) 226 ITR 403 | Tax Case No. 1133 of 1982 , decided on 09.01.1996 | This case revolves around the Income Tax Act, 1961, particularly focusing on the jurisdiction of the Income Tax Officer to impose penalties for concealment of income. The case was initiated when the assessee, A. Subramania Pillai, filed a return disclosing an income of Rs. 2,105, whereas the Income Tax Officer determined it to be Rs. 25,510. Following this assessment, a penalty of Rs. 24,400 was levied, exceeding the threshold of Rs. 1,000, leading to arguments about jurisdiction. The Appellate Assistant Commissioner upheld the penalty's legality, citing the amendment's procedural nature, while the Tribunal disagreed, resulting in the matter being referred to the High Court for clarification. Ultimately, the court ruled that the Income Tax Officer had the authority to impose the penalty, remanding the case for further examination of the merits. This case highlights the nuances of tax law and the importance of jurisdiction in penalty proceedings.... |
| 1986 SLD 2292, 1986 PLC 796 | 194/618 of 1983 , decided on 01.08.1984 | In the case of Muhammad Iqbal vs. Deputy Director, Food, Multan Region, the Punjab Service Tribunal addressed a disciplinary action against Iqbal, an Assistant Food Controller. The case stemmed from allegations of negligence resulting in the loss of government wheat stock. Iqbal and a colleague were initially held responsible for a financial recovery amounting to Rs. 1,99,275.85. However, upon appeal, the Director, Food Punjab, Lahore, remanded the case for a fresh inquiry, which ultimately reduced the recovery to Rs. 98,781.48. The Tribunal scrutinized the procedural fairness of the inquiry and highlighted that the loss was due to factors beyond Iqbal's control, including poor storage conditions and delays in transportation. The Tribunal's decision underscores the importance of accountability and thorough investigation in administrative actions, reiterating the need for a fair assessment of all facts and responsibilities before concluding disciplinary matters. This case highlights the... |
| 2007 SLD 3996, (2007) 294 ITR 559 | IT APPEAL NO. 119 OF 2000 , decided on 07.07.2006 | In the case of Framatone Connector O EN Ltd. vs. Deputy Commissioner of Income-tax, the Kerala High Court addressed the issue of whether the expenditure incurred for club membership should be classified as capital or revenue expenditure. The court concluded that such payments are capital in nature, resulting in long-term benefits, and thus not deductible as business expenses under the Income-tax Act, 1961. This decision aligns with established legal principles regarding capital expenditures, emphasizing the importance of the nature of the payment rather than the benefits derived from it. Keywords such as 'capital expenditure', 'business expenditure', 'Income-tax Act', and 'Kerala High Court' are crucial for optimizing this case summary for search engines.... |
| 2000 SLD 811, 2000 SCMR 669, 2000 SLD 1223 | Civil Petition for Leave to Appeal No.494-L of 199 , decided on 29.07.1999 | This case revolves around the dismissal of Inspector Shafique-ur-Rehman from service due to alleged misconduct following his conviction. The Service Tribunal reinstated him, citing discrimination as similar cases had resulted in lesser penalties. The Supreme Court, however, found no significant legal question that warranted its intervention and upheld the Tribunal's decision. This case highlights issues of fairness and equality in disciplinary actions within public service, particularly in police departments, as it reflects on the standards of misconduct and the implications of legal convictions on employment. Keywords: public service, disciplinary action, police misconduct, reinstatement, equal treatment, case law.... |
| 2005 SLD 1288, 2005 SCMR 307 | Criminal Appeal No. 9 of 1969 , decided on 20.01.1970 | This case revolves around the conviction of Abdul Khaliq for the murder of Abdul Mannan. The Supreme Court of Pakistan, in its decision on January 20, 1970, upheld the lower court's ruling, citing sufficient corroborative evidence from the approver's testimony. The case highlights the importance of corroboration in criminal proceedings, particularly regarding the testimony of accomplices. Key legal principles discussed include the requirements for corroboration under the Evidence Act and the implications of motive in establishing guilt. The court's ruling reinforces the standards of proof necessary for upholding convictions in serious criminal cases, specifically under the Penal Code for murder. The case references notable precedents and emphasizes the court's reluctance to interfere with the factual findings of lower courts when the evidence supports the conviction.... |
| 2020 SLD 646, 2020 PLD 332 | Writ Petition No. 7200 of 2019 , decided on 24.10.2019 | In the case of Writ Petition No. 7200 of 2019, the Lahore High Court addressed the jurisdictional issues related to the Anti-Terrorism Act, 1997, and its applicability to a case involving the murder and mutilation of a body with corrosive substances. The petition was filed by the complainant, who sought to challenge the transfer of the case from the Anti-Terrorism Court to an ordinary court. The court analyzed the legal definitions of 'hurt' and 'murder' under the Pakistan Penal Code and concluded that the allegations did not meet the criteria for terrorism. This ruling is significant in clarifying the boundaries of anti-terrorism legislation in Pakistan, particularly in cases that involve severe criminal acts but lack elements of terrorism. The decision underscores the importance of precise legal definitions and the need for appropriate jurisdiction in serious criminal matters.... |
| 1990 SLD 1328, 1990 PLC 258 | D-176 of 1980 , decided on 21.11.1988 | This case revolves around the interpretation of wage settlements and cost of living allowances as per the Industrial Relations Ordinance and the Employees' Cost of Living (Relief) Act. The Sindh High Court examined the legality of the Sindh Labour Appellate Tribunal's order which adjusted increased wages against the cost of living allowance. The court ruled that the adjustments were lawful and that employees could not receive double payments for cost of living allowances. It emphasized the importance of adhering to legal frameworks governing labor rights and wage settlements. This case is significant for understanding worker rights in relation to cost of living adjustments, especially in light of economic challenges. The ruling reinforces the principle that wage increases must be carefully interpreted within the context of existing agreements and legal provisions. Keywords: labor rights, wage settlements, cost of living allowance, Sindh High Court, Industrial Relations Ordinance, Emplo... |
| 1964 SLD 299 = (1964) 52 ITR 180 | IT REFERENCE No. 27 OF 1960 , decided on 14.10.1963 | The case revolves around the claim for business loss under the Income Tax Act, 1922, where the assessee, a cloth dealing firm, sought to deduct losses incurred due to the irretrievable loss of goods during the partition of India. The Tribunal's ruling emphasized the nature of business losses and the conditions under which they can be claimed. It highlighted the importance of recognizing losses in the accounting period they occur, regardless of subsequent recoveries. The ruling is significant as it clarifies the distinction between different types of losses, particularly in light of the complexities arising from the partition. This case serves as a precedent for similar cases involving loss of goods and the treatment of such losses in tax assessments. Keywords include: Income Tax, Business Loss, Deduction, Partition, Tribunal Ruling.... |
| 1992 SLD 816, 1992 SCMR 2272 | Criminal Appeal N6.128 of 1991 , decided on 05.08.1992 | In the case of Muhammad Hanif v. The State, the Supreme Court of Pakistan addressed serious allegations of corruption under the Prevention of Corruption Act. The appellant, Muhammad Hanif, was accused of demanding illegal gratification for processing an inheritance mutation. The court examined the evidence, including the testimonies of the raiding magistrate and police inspector, who confirmed the recovery of tainted currency notes from the appellant. The court emphasized the importance of credible witness accounts and the lack of motive for the raiding party to fabricate evidence. This ruling reinforces the legal standards for evaluating corruption cases in Pakistan, highlighting the judiciary's commitment to combating corruption and ensuring justice. The decision serves as a precedent in similar cases, emphasizing the need for transparency and accountability in public service. Keywords such as 'corruption', 'inheritance mutation', and 'Supreme Court of Pakistan' are crucial for searc... |
| 2010 SLD 2424, 2010 CLC 1490 | In the case at hand, the Election Tribunal of Punjab examined the validity of election results concerning the recount of votes as per the Representation of the People Act, 1976. The pivotal issue was whether the rejected votes were adequately reviewed during the results consolidation process. The petitioner, Chaudhary PERVEZ ELAHI, argued that the failure to check the rejected ballots led to an unjust outcome. The court underscored the necessity of providing evidence to support claims regarding the handling of rejected votes. Moreover, it stated that recounting should not occur routinely but must be justified through recorded evidence. The ruling dismissed the petition, while appointing a local commission to ensure proper evidence gathering. This case highlights the critical importance of electoral processes and the adherence to legal standards in determining election outcomes, ensuring a transparent and fair electoral system. Key phrases include 'election tribunal', 'vote recount', 'e... | |
| 1987 SLD 460 = 1987 SCMR 1264 | Criminal Appeals Nos. 10, 124 and 123 of 1982 , decided on 01.04.1987 | This case revolves around the criminal appeals filed by Kamal Din and Muhammad Siddique against their convictions for murder and attempted murder under the Penal Code. The Supreme Court of Pakistan scrutinized the evidence presented during the trial, including witness testimonies that were found to be inconsistent and contradictory. The court emphasized that the mere relationship of witnesses with the deceased did not automatically discredit their credibility; however, the deliberate attempts to conceal facts raised doubts about their veracity. The prosecution's case was further weakened by the medical evidence, which contradicted the claims made by the witnesses regarding the nature and extent of the injuries sustained by the deceased. The court ultimately concluded that the prosecution had not met the burden of proof required for a conviction, resulting in the acceptance of the appeals and the acquittal of the appellants. This case underscores the importance of reliable evidence and ... |
| 1987 SLD 1540, 1987 SCMR 681 | Criminal Petition for Leave to Appeal No. 142 of 1 , decided on 02.02.1987 | In the case of Muhammad Manzoor and another vs. The State, the Supreme Court of Pakistan addressed serious allegations involving murder and provocation under the Penal Code. The petitioners sought to overturn their conviction on the grounds of provocation after their father was insulted. However, the court scrutinized the timeline and evidence presented, ultimately concluding that the petitioners had ample time to reconsider their actions before resorting to violence. This case highlights the legal thresholds for provocation and the importance of maintaining composure in the face of insults. The decision reaffirms the court's commitment to uphold the rule of law and the principles of justice in serious criminal matters.... |
| 2024 SLD 3276, 2024 PLD 276 | First Appeal No. 127 of 2011 , decided on 14.02.2024 | In this significant case from the Sindh High Court, the court addressed crucial issues surrounding equitable mortgages under the Contract Act, 1872. The appellants, Mst. Khursheed Begum and others, contended that their liability was confined to the limits specified in a registered mortgage deed, arguing that there was no documentation to support the creation of an equitable mortgage through the deposit of title documents. The court clarified that the mere deposit of title documents is sufficient to establish an equitable mortgage, regardless of additional documentation. This case exemplifies the legal principles governing equitable mortgages and the interpretation of relevant sections in the Contract Act, reaffirming that the intent behind the deposit of title is paramount. The ruling is pivotal for financial institutions and borrowers alike, emphasizing the importance of understanding legal obligations in mortgage agreements. Keywords: equitable mortgage, Contract Act 1872, financial ... |
| 1986 SLD 1352, (1986) 157 ITR 382 | IT REFERENCE NOS. 108 AND 109 OF 1977 | In the case of Kapur Sons & Co. v. Commissioner of Income Tax, the Delhi High Court addressed the issue of whether amounts paid for ground rent, corporation tax, and house tax could be included in the actual cost of a cinema building for depreciation purposes under section 43(1) of the Income-tax Act, 1961. The court found that these payments, while significant, did not constitute part of the building's cost as they were obligations incurred irrespective of the construction. The decision emphasized the need for a clear nexus between costs incurred and the actual cost of the asset to qualify for capitalisation. This case highlights important principles in taxation law and the treatment of expenses, providing clarity on what constitutes actual cost for depreciation claims. Keywords include 'Income-tax Act', 'depreciation allowance', 'actual cost', 'Kapur Sons & Co.', and 'Delhi High Court'.... |
| 2020 SLD 1985, 2020 CLD 992 | E.F.A. No. 9 of 2019 , decided on 20.11.2019 | The case revolves around the execution of a decree under the Financial Institutions (Recovery of Finances) Ordinance, where the appellant, MST. NASRIN, contested the execution against property inherited from her husband. The Lahore High Court ruled that the appellant's claims lacked merit as she could not assert rights superior to her husband's. The decision underscored the importance of finality in decrees and the legal principle that inherited rights do not create fresh claims. The court dismissed the appeal, emphasizing the need for adherence to judicial decisions and the integrity of the execution process. This case highlights the complexities of financial recovery in the context of inherited property, the legal standing of judgment debtors, and the role of the courts in upholding lawful decrees. Key terms include 'financial recovery', 'execution of decree', and 'property rights'.... |
| 1988 SLD 1777, (1988) 173 ITR 132 | D-2741 of 2016 | In the case of Jai Bharat Enterprises v. Commissioner of Income Tax, the Karnataka High Court addressed the procedural aspects of filing reference applications under the Income-tax Act, 1961. The core issue was whether an application for reference under section 256(2) could be made regarding a Tribunal's order that rejected a miscellaneous application under section 254(2). The court concluded that reference applications are limited to orders made under section 254(1), thus clarifying the scope of appeals in tax law. This case highlights the importance of precise legal grounds in tax disputes and the necessity for parties to adhere strictly to the provisions of the Income-tax Act when seeking judicial review of Tribunal decisions. The ruling is significant for tax practitioners and businesses navigating complex tax regulations, emphasizing the need for clarity in legal arguments and compliance with procedural norms.... |
| 1992 SLD 11, 1992 PTD 42 | , decided on 16.05.1991 | The case revolves around the Income Tax Ordinance of 1979 and the Income Tax Act of 1922, focusing on the appeals made by the Commissioner of Income Tax against the decisions of the Income Tax Appellate Tribunal. The Tribunal ruled that the delays and omissions in the cases concerning Messrs Universal Impex were due to a failure in the responsibilities of the Income Tax Officer rather than the assessee's failure to disclose necessary information. The High Court upheld the Tribunal's findings, affirming that the questions of fact had been adequately resolved and that the applications for reference were time-barred. This case illustrates the complexities of tax law and the importance of timely disclosures and actions by tax authorities, which can significantly impact the outcomes of tax assessments. It highlights the judicial perspective on handling tax disputes, emphasizing the need for diligence on the part of tax officers and the legal obligations of assessees. The decision reaffirms ... |
| 1972 SLD 447 = (1972) 83 ITR 42 | WRIT PETITION No. 3870 OF 1965 , decided on 16.03.1971 | The case revolves around the writ petition filed by P. Kandappa Gounder against the Fifth Income Tax Officer regarding the collection and recovery of tax dues under the Income-tax Act, 1961. The petitioner disputed the assessment made against him and claimed he had no connection with the trade name used for the business. The Madras High Court, presided by Justice Ramaprasada Rao, examined the facts surrounding the partnership and business operations conducted by the petitioner and others. The court determined that the ITO acted within his jurisdiction under section 34 of the Indian Income-tax Act, 1922, and section 226 of the Income-tax Act, 1961. The court emphasized that a writ of prohibition is only appropriate when there is a total absence of jurisdiction, which was not the case here. The ruling affirmed the tax recovery proceedings against the petitioner, highlighting the importance of compliance with tax laws and the accountability of business partners in unregistered firms. This... |
| 2008 SLD 1474, 2008 SCMR 647 | Civil Petition No.178 of 2001 , decided on 21.06.2005 | This case revolves around the application of the Punjab Pre-emption Act (IX of 1991) in a dispute over ownership rights in a pre-emption suit. The Supreme Court of Pakistan reviewed the proceedings and found that the petitioners, who had purchased the land via a registered sale-deed, were unable to substantiate their claim of ownership due to a prior pre-emption suit filed by Muhammad Ramzan. The Court upheld the decision of the Lahore High Court, which had ruled in favor of the respondents, allowing them to pre-empt the sale based on their superior rights. The ruling emphasizes the importance of maintaining ownership status in pre-emption claims and the necessity for petitioners to provide compelling evidence when contesting findings of lower courts. This case highlights critical aspects of property law, ownership rights, and the procedural intricacies of pre-emption suits in Pakistan.... |
| 2022 = 2023 SLD 1569 | Civil Appeals No. 444 & 445 of 2017 , decided on 10.05.2023 | This case revolves around two civil appeals adjudicated by the Supreme Court of Pakistan, focusing on competition law and market practices in the food sector. A. Rahim Foods (Pvt) Limited and the Competition Commission of Pakistan brought forth the appeals against K&N’s Foods (Pvt) Limited and others, raising critical issues pertaining to compliance with competition regulations. The court's decision underscores the necessity for adherence to fair trade practices, aiming to ensure a level playing field in the food industry. This ruling is pivotal in establishing legal standards for competition, particularly in sectors heavily regulated for consumer safety and market integrity. Legal practitioners and stakeholders in the food industry should take note of the implications of this judgment, as it sets a precedent for future cases regarding competition law. The decision not only impacts the parties involved but also serves as a guideline for other entities operating within the competitive l... |
| 2016 SLD 588, 2016 PLD 191 | Criminal Jail Appeal No. D-337 and Confirmation Ca , decided on 09.12.2015 | This case involves the legal intricacies surrounding the jurisdiction of courts in Pakistan concerning the Offences Against Property (Enforcement of Hudood) Ordinance, 1979. The Sindh High Court's decision emphasizes the importance of the charge over the sentence in determining the appropriate appellate forum. The case reflects the ongoing legal debates regarding the application of Hudood laws and the jurisdictional boundaries between different courts, particularly the Federal Shariat Court and the High Court. This case is crucial for understanding the legal framework governing serious offenses like haraabah, and the implications of sentencing under Islamic law versus the Pakistan Penal Code. The analysis of this case can provide insightful perspectives for legal scholars, practitioners, and students focusing on criminal law and constitutional issues within Pakistan. Key terms include Hudood laws, jurisdiction, appellate forum, Offences Against Property, and Federal Shariat Court.... |
| 2001 SLD 836, 2001 PLD 1012 | Civil Appeals Nos. 1042, 1198 and 1199 of 1999 , decided on 02.05.2001 | The case revolves around the Punjab Public Service Commission's recruitment process for Police Inspectors, which faced challenges due to alleged discrepancies in physical measurements of candidates. The Supreme Court of Pakistan ruled that the candidates had adhered to all requirements, and the subsequent re-examinations conducted by the authorities were invalid as they violated principles of natural justice. The court reinstated the candidates’ recommendations for appointment, highlighting the significance of fair treatment in public service selection. This ruling sets a crucial precedent for future recruitment processes in Pakistan's civil service, emphasizing the need for transparency, fairness, and adherence to established recruitment protocols. Keywords: Police recruitment, natural justice, Supreme Court ruling, public service, Pakistan.... |
| 2011 SLD 864, 2011 PLD 213 | Constitutional Petition No.58 of 2010 , decided on 14.01.2011 | In the landmark case of Constitutional Petition No. 58 of 2010, the Supreme Court of Pakistan addressed the legality of the reappointment of Syed Ali Raza as President of the National Bank of Pakistan (NBP) for a fifth term. The petitioners contended that the reappointment was unlawful and violated the provisions of the Banks (Nationalization) Act, 1974, specifically section 11(3)(d), which limited the number of terms a person could serve. The court found that the amendment to this section, introduced via the Finance Act, 2007, was unconstitutional as it was not approved by both Houses of Parliament. This case underscores the importance of adhering to constitutional protocols in legislative processes, particularly concerning financial institutions. The ruling has significant implications for governance and legal compliance in Pakistan's banking sector, emphasizing the necessity for transparency and accountability in appointments within public institutions.... |
| 2007 SLD 1723, 2007 PTD 2434 | Complaint No. 221-L of 2007 , decided on 01.01.2007 | In the case of Complaint No. 221-L of 2007, the Federal Tax Ombudsman addressed significant procedural issues related to the service of notices and orders under the Sales Tax Act, 1990 and the Federal Tax Ombudsman Ordinance, 2000. The complainant, Milli Textile (Pvt.) Ltd., alleged that their claims for tax refunds were mishandled and that they were not given a fair chance to contest the actions taken against them. The Ombudsman reviewed the evidence and found that the service through courier was not properly documented, leading to a conclusion of maladministration. The Ombudsman ordered the cancellation of the Orders-in-Original and instructed the Revenue Division to issue new notices while ensuring compliance with legal service standards. This case highlights the need for transparency and adherence to legal protocols in administrative procedures, particularly in tax matters, to protect the rights of taxpayers.... |
| 1988 SLD 1759, (1988) 173 ITR 357 | In the case of Commissioner of Gift-TAX v. H.H. Sir Rama Varma, Maharaja of Travancore, the Kerala High Court examined the implications of the Gift-tax Act, 1958, specifically sections 26(3) and 2(xxiv). The Tribunal's finding that no transfer had occurred, and thus no gift was made, was challenged. The High Court's ruling emphasized the need for clarity on whether the lands in question could have been validly transferred, thus establishing a significant legal precedent in gift tax law. This case highlights the importance of understanding the legal definitions surrounding transfers and gifts, and it draws on previous rulings to substantiate its findings. Legal professionals and tax experts should be aware of the implications of this case, as it affects how similar cases may be interpreted in the future.... | |
| 2023 SLD 366, 2023 PTCL 298 | Civil Petitions No. 3134 and 3135 of 2022 , decided on 30.01.2023 | The Supreme Court of Pakistan, in its ruling on Civil Petitions No. 3134 and 3135 of 2022, addressed critical issues regarding the proper procedures for filing tax-related appeals. The court underscored the necessity for petitioners to present the relevant legal provisions at the time of their appeal, as failure to do so can result in the dismissal of the petition. The court's decision emphasizes the evolving nature of tax laws in Pakistan, which undergo frequent modifications, thus complicating legal proceedings. The case involved the Sales Tax Act, 1990, and the Sales Tax Special Procedure Rules, 2007, focusing on the imposition of sales tax on steel re-rollers. The court's ruling serves as a reminder for legal practitioners to ensure compliance with procedural requirements to avoid unnecessary delays and complications in tax litigation. This case highlights the intersection of tax law and constitutional provisions, making it a significant reference for future cases in similar contex... |
| 2017 SLD 1730, 2017 PLC 1361 | W.Ps. Nos. 66724 and 69026 of 2017 , decided on 25.09.2017 | In the case of W.Ps. Nos. 66724 and 69026 of 2017, the Lahore High Court addressed the grievances of candidates applying for the role of Assistant District Public Prosecutor. The primary issue was the imposition of a cut-off date of 01.01.2017 for age eligibility, which the petitioners argued was arbitrary and discriminatory. The court highlighted that this cut-off date was not previously established in prior advertisements and was introduced suddenly, causing confusion among applicants. The legal framework involved included the Punjab Civil Servants (Appointment and Conditions of Service) Rules, 1974, specifically Rule 18(2), and Article 199 of the Constitution of Pakistan. The court ruled in favor of the petitioners, allowing them to compete for the post based on a more reasonable cut-off date of 14.09.2017. This case underscores the importance of transparency in recruitment processes and adherence to established practices to ensure fairness. Keywords related to this case include 'Pu... |
| 1992 SLD 766, 1992 SCMR 1843 | Civil Petition No.201-P of 1991 , decided on 20.05.1992 | In the case concerning Nazir Hussain, the Supreme Court of Pakistan addressed the legality of a transfer order under the North-West Frontier Province Civil Servants Act of 1973. The petitioner challenged his transfer from Director of Excise and Taxation to Deputy Secretary, Board of Revenue, arguing against the authority of the government to enforce such a change. However, the court upheld the government's right to transfer civil servants as stipulated in section 10 of the Act, emphasizing that civil servants cannot object to transfers. This ruling reinforces the legal framework governing civil service employment in Pakistan, ensuring that administrative decisions are respected and upheld. The decision is significant as it delineates the boundaries of civil service authority and the obligations of civil servants, highlighting the importance of compliance within the public sector. The dismissal of the petition serves as a precedent for similar cases where government employees seek to co... |
| 2023 SLD 563, 2023 SCMR 534 | Civil Petitions Nos. 648-L, 649-L and 650-L of 202 , decided on 31.05.2022 | This case examines the application of the Income Tax Ordinance, 2001, particularly focusing on sections 111(1)(d) and 122(5) relating to the concealment of business income. The Supreme Court of Pakistan addressed the issue of whether suppressed production or sales could be considered chargeable to tax. The Court upheld the lower courts' decisions, emphasizing that the taxpayer must accurately declare all sources of income. This ruling is significant for taxpayers and tax authorities, providing clarity on tax obligations and the standards for assessing concealed income. The decision reinforces the need for transparent tax reporting and adherence to legal provisions in income declarations, impacting future tax assessments and compliance practices.... |
| 2007 SLD 1677, 2007 PTD 789 | S.A.O. No. 157 of 2004 , decided on 30.11.2006 | This case revolves around the confiscation of goods under the Customs Act, 1969, specifically focusing on sections relating to smuggling and the discretionary powers of customs authorities. The appellants argued that their confiscated goods should be released upon payment of a redemption fine, as other similar cases had been treated leniently. However, the court ruled that the goods in question were smuggled, citing a lack of evidence that they were imported through the declared routes. The decision highlights the legal framework governing customs regulations and the limitations placed on discretionary powers by notifications like S.R.O. 374(I)/2002. The ruling underscores the importance of adhering to established customs laws and the implications of smuggling on trade practices. The case serves as a precedent for future customs disputes, emphasizing that arbitrary exercise of discretion is not permissible when statutory guidelines are in place.... |
| 2022 SLD 1759, 2022 PLJ 241 | C.P. No. 1647 of 2018 , decided on 03.02.2022 | The case revolves around the revocation of a gift made by a father to his minor son under Muhammadan law. The Supreme Court of Pakistan addressed the legality of such revocations and the principles governing gifts in Islamic jurisprudence. The court found that the revocation was unlawful, emphasizing that gifts, particularly to minors, should not be easily undone, thereby ensuring the protection of familial relationships and the sanctity of gifts. It highlighted that the gift's acceptance by the minor's mother sufficed for legal validity, and any subsequent claims of revocation must be substantiated by a court decree. This case sets a precedent for future disputes involving familial gifts, particularly within the context of Islamic law, establishing clear standards for the acceptance and revocation of gifts. The ruling reinforces the notion that revoking a gift, especially to close relatives, is contrary to the principles of kindness and affection that underpin such transactions. Keywo... |
| 2005 SLD 439 = 2005 SCMR 1 | Civil Petitions Nos.2648 to 2650 of 2003 , decided on 17.05.2004 | This case involves a significant ruling by the Supreme Court of Pakistan concerning the importation of betel nuts, which were found to be infested and consequently deemed unfit for human consumption. The case highlights the legal implications of public health regulations in the context of import trade, specifically under the Import Trade and Procedures Order, 2002-2003. The Court underscored the necessity of ensuring that imported food products meet safety standards to protect public health. The judgment referenced various laws, including the Qanun-e-Shahadat and the Constitution of Pakistan, which outline the responsibilities of importers and customs authorities in maintaining food safety. The ruling emphasizes the importance of credible scientific evidence in determining the fitness of food products for consumption and the role of the judiciary in safeguarding public health.... |
| 2004 SLD 220, 2004 PTD 2174, (2002) 255 ITR 268, (2003) 87 TAX 263 | Civil Appeal No. 4582 of 1999 , decided on 08.08.2001 | In the case of LIVING MEDIA LTD vs. COMMISSIONER OF Income Tax, the Supreme Court of India addressed the validity of an order directing a special audit under section 142(2A) of the Income Tax Act, 1961. The case involved a thorough examination of the complexities surrounding the financial records of the appellant, LIVING MEDIA LTD. The Court emphasized the importance of the assessing authority's discretion in determining the necessity of a special audit, particularly in cases where the accounts are voluminous and intricate. The appellant's submission of extensive documentation, totaling over 1,500 pages, was a significant factor in the Court's decision. The Supreme Court affirmed the High Court's ruling, reiterating that the order for a special audit was not only appropriate but essential given the circumstances. This case highlights the judiciary's stance on ensuring thorough scrutiny in tax matters, reinforcing the provisions of the Income Tax Act that allow for special audits when w... |
| 1982 SLD 149, 1982 SCMR 87 | Petition for Special Leave to Appeal No. 408 of 19 , decided on 13.12.1976 | The case revolves around the refusal of bail to two petitioners who were accused of serious charges under the Pakistan Penal Code. The Supreme Court of Pakistan, presided by Chief Justice Hamoodur Rahman and Justice Abdul Kadir Shaikh, evaluated the arguments presented by the petitioners' counsel regarding the lack of evidence supporting the charges against them. Despite the petitioners' claims, the Court affirmed the High Court's decision, emphasizing that it is not the appropriate stage for evidence appreciation. This judgment highlights the judicial process regarding bail applications in serious criminal cases and the discretion exercised by High Courts in such matters. Key terms include bail, criminal procedure, and judicial discretion, which are crucial for understanding the legal framework surrounding this case. The decision serves as a precedent, emphasizing the importance of judicial discretion in bail matters and the standards required for challenging such decisions at higher ... |
| 1970 SLD 135, 1970 SCMR 286 | Civil Petition for Special Leave to Appeal No. K-1 , decided on 08.01.1970 | The case revolves around the eviction of Muhammad Hussain from residential premises No. 713/1 G. M. Jamshed Quarters, Karachi, which was transferred to Amtul Batul in 1959. The relevant laws include the Displaced Persons (Compensation and Rehabilitation) Act and the West Pakistan Urban Rent Restriction Ordinance. The Supreme Court addressed the objections raised by the petitioner regarding the notice under section 30 and the application of section 13-A. It was concluded that the High Court was correct in dismissing the objection raised for the first time. The court emphasized the importance of adhering to legal procedures and the non-retrospective nature of the law concerning the ejectment application. The decision reinforces legal principles regarding notice requirements and tenant rights, providing clarity on the application of rental laws. This case is significant for understanding eviction processes and tenant protections under Pakistani law.... |
| 1990 SLD 332, 1990 PLD 452 | Civil Appeal No. 132-K of 1985 , decided on 04.10.1989 | In the landmark case of Printing Corporation of Pakistan vs. Province of Sind, the Supreme Court addressed key issues concerning corporate identity and tax obligations under the Workers' Children (Education) Ordinance, 1972. The case arose from demands for education cess from the Printing Corporation, which contended that it was not liable due to its status as a separate legal entity. The Court emphasized the importance of distinguishing between the operational control of a corporation and the influence exerted by government shareholding. It was determined that the Corporation's employees did not fall under the definition of 'workers' as per the Ordinance, thereby exempting them from certain regulatory frameworks. This case highlights critical aspects of corporate law, taxation, and the interpretation of statutory definitions, making it a significant reference for future legal interpretations in similar contexts.... |
| 2022 SLD 2258, 2022 PTD 1776, (2023) 128 TAX 281, 2024 PTCL 37 | Sales Tax Reference No. 09-P of 2017 , decided on 24.02.2022 | This case involves a dispute over the refund of sales tax under the Sales Tax Act, 1990. The Commissioner Inland Revenue filed a reference against the decision of the Appellate Tribunal that ordered the recovery of sales tax from the supplier and subsequent refund to the buyer. The key legal issues revolved around the compliance of the supplier in depositing sales tax in the government treasury and the buyer's adherence to payment regulations. The Court found that while the buyer had met its requirements under section 73, the supplier had not deposited the sales tax, thus denying the buyer's refund claim. This case highlights the critical nature of compliance in tax matters and serves as a precedent for similar disputes. The decision underscores the necessity for suppliers to fulfill their tax obligations to enable buyers to successfully claim refunds.... |
| 1996 SLD 229, 1996 PLD 200 | Civil Appeal No. 171 of 1994 , decided on 04.12.1995 | This case revolves around the dismissal of an employee from the National Bank of Pakistan, which was challenged on the grounds of procedural irregularities under the Industrial Relations Ordinance (I.R.O.), 1969, and the Wage Commission Award. The Supreme Court of Pakistan examined whether the employee was afforded adequate opportunity to defend himself against the charges and whether the procedural requirements were met during the inquiry. The court highlighted the importance of following due process in disciplinary actions, emphasizing that an employee must be allowed to respond to adverse findings before any punitive measures are taken. This case underscores the critical balance between employer rights and employee protections within the framework of labor law, reflecting ongoing concerns about fairness in workplace disciplinary processes. The ruling ultimately reinforces the necessity for transparency and adherence to established procedures in employment-related disputes, making it... |
| 2017 SLD 1911, 2017 CLD 922 | Appeal No. 60 of 2012 , decided on 07.04.2015 | In the case of Appeal No. 60 of 2012 before the Securities and Exchange Commission of Pakistan, the Appellant was unable to present their case effectively as they failed to appear for multiple hearings. The Commission, led by Commissioners Zafar Abdullah and Fida Hussain Samoo, provided the Appellant with several opportunities to defend their position. However, due to continued non-appearance and lack of persuasion, the appeal was ultimately dismissed. This case highlights the importance of active participation in legal proceedings and the consequences of failing to appear before the court. The decision was based on Section 33 of the Securities and Exchange Commission of Pakistan Act, which allows for dismissal under such circumstances. The ruling serves as a reminder to parties involved in appeals to ensure their presence and representation in hearings to avoid unfavorable outcomes.... |
| 2020 SLD 369, 2020 PLD 122 | Writ Petition No. 2387 of 2019 , decided on 13.09.2019 | This case involves a constitutional petition filed by a member of the Provincial Assembly of Sindh who was arrested by the National Accountability Bureau. The court examined the rights of the petitioner to attend assembly sessions despite being in custody. It ruled that the assembly's production order must be complied with, highlighting the principles of cooperative federalism and the importance of legislative representation. The decision reinforces the need for intergovernmental cooperation in administrative and legislative matters, ensuring that elected representatives can fulfill their duties. Keywords: constitutional petition, Provincial Assembly of Sindh, National Accountability Bureau, legislative representation, cooperative federalism, production order.... |
| 2014 SLD 2585, 2014 YLR 1348 | Criminal Appeal No. S-96 and M.A. No 96 of 2013 , decided on 27.01.2014 | In the case of Muneer Ahmed and Jamil Ahmed vs. The State, the Sindh High Court evaluated the application under section 426 of the Criminal Procedure Code for the suspension of conviction and sentence. The appellants were convicted for offenses under sections 324 and 337-D of the Penal Code, receiving a sentence of five years and fines. The court dismissed the application due to the lack of record supporting the inquiry report that declared the appellants innocent. The ruling emphasized that the appeal process must adhere to stipulated timelines and that the appellants' failure to meet procedural requirements undermined their position. The decision highlights the importance of complying with legal procedures in criminal appeals and the discretionary powers of courts in granting bail.... |
| 2022 SLD 6458 | ITA No. 884/LB/2022 , decided on 06.07.2022 | This case revolves around the appeal filed by M/s. H.W. Dairies(Pvt.) Ltd. against the decision made by the CIR, CTO, Lahore. The Appellate Tribunal Inland Revenue in Lahore was tasked with reviewing the facts and legal arguments presented by both parties. The hearing took place on June 21, 2022, where legal representatives argued the merits of the case. The tribunal, led by Judicial Member Nasir Mahmud, delivered its decision on July 6, 2022. This ruling is significant as it addresses issues related to tax compliance and enforcement, providing clarity and guidance for businesses operating in similar circumstances. The decision is anticipated to have a lasting impact on the interpretation of tax laws and may serve as a reference for future litigation in the appellate tribunal concerning tax disputes. Legal practitioners and businesses alike are keenly observing the outcomes of such cases, as they often shape the tax landscape and compliance requirements in Pakistan.... |
| 2009 SLD 1837, 2009 CLD 173 | Civil Petition No.299-K of 2007 , decided on 22.10.2008 | This case revolves around a civil petition for damages due to breach of contract pursuant to the Financial Institutions (Recovery of Finances) Ordinance and the Contract Act. The petitioners alleged that they suffered humiliation and financial loss after their American Express Gold Cards, issued by the respondent bank, were not accepted during their travels abroad. The Supreme Court upheld the lower court's decision, ruling that the petitioners did not sufficiently demonstrate their claims of damages. The case highlights the importance of concrete evidence in proving financial loss and the principles governing the awarding of damages in breach of contract cases. The court's ruling reinforces the standard of proof required under Section 73 of the Contract Act, emphasizing that mere assertions without corroborating evidence are insufficient for recovery. This decision is significant for understanding the burden of proof in contractual disputes and the legal standards applied in financial... |
| 1994 SLD 1497, 1994 PLD 373 | First Appeal from Order No. 224 add Civil Miscella , decided on 20.12.1993 | This case revolves around the interpretation of the Succession Act (XXXIX of 1925), specifically concerning the procedures for appealing decisions related to Succession Certificates. The Lahore High Court ruled that appeals against decisions made by civil judges regarding such certificates must be directed to the District Judge. This ruling is significant as it clarifies the jurisdictional boundaries and procedural requirements within the Punjab region. The court referenced previous cases to support its decision, highlighting the importance of adhering to established legal frameworks when dealing with matters of succession. The implications of this ruling are critical for practitioners and individuals navigating the complexities of succession law, underscoring the necessity for proper legal counsel and understanding of jurisdictional nuances. Key terms include Succession Certificate, District Judge, and appeals process, which are pivotal for legal professionals and individuals involved... |
| 1957 SLD 88, 1957 PLD 813 | Criminal Miscellaneous Petition No. 925 of 1957 , decided on 02.08.1957 | This case revolves around the illegal detention of Mst. Mumtaz Begum, who was arrested by the Pakistan Police in Azad Kashmir and transferred to a recovery camp in Lahore. The Lahore High Court, presided over by Muhammad Shafi, J., examined the legal framework surrounding the detention under the Pakistan (Recovery of Abducted Persons) Ordinance, 1949, and the Constitution of Pakistan. The court highlighted the importance of jurisdiction, asserting that the Ordinance does not extend to Azad Kashmir, making the arrest unlawful. The ruling reinforces fundamental rights, asserting that no individual should be deprived of liberty without adherence to legal procedures. The case underscores the necessity for law enforcement to act within established legal boundaries, ensuring that the rights of individuals, regardless of their citizenship status, are protected. This landmark decision adds to the jurisprudence surrounding personal liberty and the scope of judicial review in cases of unlawful d... |
| 2008 SLD 986 = (2008) 296 ITR 358 | TAX CASE (APPEAL) No. 262 OF 2007 , decided on 26.03.2007 | This case addresses the nuances of income disclosure under the Income Tax Act, specifically focusing on the implications of filing returns beyond the due date. The Madras High Court examined whether such belated returns can be classified as undisclosed income for block assessment purposes. The court concluded that returns filed before a search should not be disregarded simply because they were filed late. This ruling underscores the importance of accurate information disclosure and its implications for tax assessments. The case also highlights the legal framework surrounding block assessments and the criteria for determining undisclosed income, making it a significant reference point for tax law practitioners. Keywords: income tax, block assessment, undisclosed income, Madras High Court, Income Tax Act, belated returns, tax law.... |
| 1991 SLD 413 = 1991 PLC 522 | KAR-343 of 1988 , decided on 08.10.1989 | This case revolves around the dismissal of a workman, Nasim Ahmad Khan, by the Karachi Development Authority. The key issue was whether the dismissal was lawful, considering the absence of a charge-sheet or inquiry, which violated principles of natural justice. The Labour Appellate Tribunal ruled that the dismissal was not sustainable, emphasizing that the statutory rules of the establishment must be adhered to. The case highlights the importance of due process in employment matters, particularly under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance and the Industrial Relations Ordinance. The ruling reinforces the rights of workers and the necessity for employers to follow proper procedures in disciplinary actions. This case is significant for labor law practitioners and advocates as it sets a precedent for similar cases regarding the dismissal of employees without just cause. The decision serves as a reminder of the legal obligations employers have t... |
| 1989 SLD 1296, 1989 PLC 380 | Appeal No. 76(L) of 1983 , decided on 29.01.1989 | This case revolves around the appeal of Miss Akhtar Roseline against her dismissal from service as a Telephone Operator at WAPDA, Lahore. The dismissal was based on allegations of fraudulent employment through impersonation, linked to a bogus Matriculation Certificate. The Federal Service Tribunal ruled that the appeal was incompetent due to the appellant's failure to file a necessary departmental appeal within the stipulated period. The case underscores significant legal principles regarding service discipline, the necessity of compliance with procedural norms, and the jurisdictional prerequisites for appeals in service matters. The Tribunal's decision reinforces the importance of timely actions and the implications of failing to follow established legal pathways for grievance redressal within the framework of public service laws.... |
| 1979 SLD 64, (1999) 79 TAX 247 | C. A. Nd. 8/LB OF 1999 , decided on 06.04.1999 | This case revolves around the interpretation and application of the Sales Tax Act, 1990, particularly section 36, which deals with the powers of tax authorities regarding the levying of sales tax. The Appellate Tribunal scrutinized the legality of a remand order issued by a first appellate authority concerning the import of Lathe Chucks and the subsequent claims for sales tax exemption. The tribunal found that the initial notice was issued by an incompetent authority, rendering all subsequent proceedings void. The decision underscores the importance of jurisdiction and the procedural integrity of tax assessments, emphasizing that remands should not be made if the authority can resolve the issues based on the available record. This case highlights the critical nature of compliance with statutory timelines for tax assessments and the legal consequences of failing to adhere to them, ultimately leading to the annulment of the impugned orders.... |
| 2021 SLD 1420, 2021 SCMR 1151 | Civil Appeal No. 1989 of 2019 , decided on 29.04.2021 | In this landmark decision, the Supreme Court of Pakistan adjudicated Civil Appeal No. 1989 of 2019, focusing on the critical issue of deputation allowance entitlement for civil servants. The court's ruling, delivered on April 29, 2021, provides a comprehensive analysis of the legal standards applicable to civil service allowances, aiming to protect the rights of civil servants and ensure they receive their entitled benefits. The judgment serves as a vital reference for future cases involving similar issues, reinforcing the principle that civil service employees must be treated fairly and in accordance with established laws. The case highlights the significance of legal clarity in administrative matters and the court's commitment to uphold justice in civil service entitlements. The ruling is a testament to the judiciary's role in interpreting laws for the benefit of public service employees, addressing concerns related to administrative fairness and legal compliance. This case is expect... |
| 2005 SLD 2011, (2005) 272 ITR 301 | I.T. APPEAL No. 151 OF 2003 , decided on 18.05.2004 | In the case of Paras Cold Storage & Ice Factory v. Commissioner of Income Tax, the Punjab and Haryana High Court addressed the issue of the maintainability of a second appeal under the Income-tax Act, 1961. The assessee had previously filed an appeal against the Tribunal's order, which was withdrawn to pursue an application under section 254(2). The court found that the application was filed almost two years later and did not provide sufficient grounds for reconsideration. The ruling emphasized the importance of timely appeals and the necessity of maintaining the integrity of judicial processes. This case highlights key legal principles regarding the appeal process and the strict adherence to procedural rules in tax law, making it significant for tax practitioners and stakeholders in the legal field. The court ultimately dismissed the appeal, reinforcing the importance of diligence in legal proceedings and the need for clear procedural compliance. Keywords: Income-tax Act, Tribunal, ap... |
| 2016 SLD 1093 | NEW ITA No. 908/LB/2013 , decided on 19.05.2016 | This case involves the Appellate Tribunal Inland Revenue's decision regarding appeals filed by the CIR against M/s. Syed Bhais (Pvt.) Ltd. The Tribunal addressed multiple tax years, focusing on the deletion of additions made by tax authorities under various heads, including leased assets and financial charges. The Tribunal emphasized the necessity of due process, particularly the requirement for show cause notices before making additions. The court confirmed the decisions made by the CIR(A) based on established case law, reinforcing principles of fairness and proper legal procedure in tax assessments. The Tribunal's ruling highlights the importance of substantial evidence in tax matters and the need for tax authorities to adhere strictly to legal standards. The case references several precedents to support its findings, ensuring alignment with judicial principles and tax law. This case serves as a significant reference for tax practitioners and businesses regarding the procedural requi... |
| 2008 SLD 1910, 2008 SCMR 1666 | Civil Appeal No.717 of 2007 , decided on 14.04.2008 | In the case of Civil Appeal No.717 of 2007, the Supreme Court of Pakistan addressed the issue of a civil servant's prolonged absence from duty and the subsequent disciplinary actions taken against him. The case stemmed from the appeal of Shafiq Muhammad, who was dismissed from service after a series of absences that spanned over 12 years, with only 7 years being adequately explained. The Tribunal had initially reduced his dismissal to a lesser penalty and the Supreme Court had to decide on the legality of this decision. The Court found that the absence was not willful but rather a result of humanitarian circumstances, thus justifying the Tribunal's discretion in condoning the delay in filing the appeal and modifying the penalty. This case underscores significant legal principles surrounding employee rights, disciplinary actions, and the importance of fair inquiry processes within government service. The focus on substantial justice in administrative law is highlighted, reflecting curre... |
| 2020 SLD 407, 2020 PTD 324 | Customs Appeal No. 14-PB of 2017 , decided on 30.04.2019 | In the case of Gul Mullah vs. The Major Muhammad Imran, the Customs Appellate Tribunal dealt with allegations of smuggling involving the seizure of Rs.60,00,000 by the Frontier Corps at Torkham Check Post. The appellant contested the confiscation, asserting that he was a legitimate businessman. The Tribunal scrutinized the evidence presented, highlighting the lack of adequate proof regarding the appellant's intent to smuggle. It was determined that the mere possession of currency did not constitute an offense without evidence of intent to export unlawfully. The case emphasizes the necessity for sufficient legal documentation and the burden of proof required in smuggling allegations under the Customs Act. The decision reinforces the rights of individuals carrying currency for legitimate business purposes, ensuring that actions taken by law enforcement agencies are substantiated with clear evidence. The Tribunal's ruling provides essential insights into customs law and the legal framewor... |
| 2005 SLD 1438, 2005 CLC 1855 | Writ Petition No. 1213 of 2005 , decided on 10.08.2005 | In the case of Writ Petition No. 1213 of 2005, the Peshawar High Court addressed the challenges to the rejection of nomination papers based on allegations of asset concealment. The petitioners, Sardar Haroonur Rashid and Professor Muhammad Din, argued that the nomination papers of Muhammad Anwar and Sayyed Zahoor Hussain Shah were improperly rejected by the Returning Officer. However, the court found that the Returning Officer had only discussed one candidate's case and that there was no appeal against the other candidate's rejection. The court ruled that the District Returning Officer's decision was based on factual evidence and solid reasoning, which could not be interfered with through a constitutional petition. The court ultimately dismissed the petition, emphasizing the importance of maintaining the integrity of the electoral process and the limitations of judicial intervention in such matters.... |
| 1988 SLD 94, 1988 PTD 838 | Civil Appeal No.1679 of 1973 , decided on 01.04.1986 | In this landmark decision by the Supreme Court of India, the court dealt with a civil appeal concerning income tax liability, noted for its minimal financial implications. The appeal was brought forth by the Commissioner of Income Tax Bombay against K.A. Path. The court, presided over by Justices R. S. Pathak and Sabyasachi Mukharji, concluded that the tax liability involved was trivial. The ruling underscored the court's reluctance to engage in cases where the financial stakes are low, thereby allowing the High Court's judgment to stand without interference. This decision is significant as it reflects the court's approach towards managing its docket and prioritizing cases based on the gravity of the issues at hand. The ruling also highlights the importance of judicial economy, particularly in tax-related matters, where the costs of litigation may outweigh the benefits of pursuing a case. Legal representatives for the appellant included K.C. Dua and Miss Subhashini, while Harish Salve,... |
| 2018 SLD 2193, 2018 CLD 1282 | Civil Appeal No. 552 of 2015 , decided on 02.07.2018 | In the landmark case of Habib Bank Ltd. v. WRSM Trading Company, the Supreme Court of Pakistan addressed critical issues related to jurisdiction and the applicability of financial laws. The court ruled that the Banking Courts in Pakistan have the authority to adjudicate cases involving financial institutions, even when transactions occur outside the country. This decision reinforces the legal framework governing financial transactions and ensures that Pakistani citizens can seek redress within their legal system. The case highlights the evolving nature of financial laws in Pakistan and the necessity for effective regulation of banking practices. The ruling also clarifies the definition of financial institutions under the Financial Institutions (Recovery of Finances) Ordinance, emphasizing the importance of jurisdiction in financial disputes. This case serves as a precedent for future banking litigation and strengthens the legal position of financial institutions operating in Pakistan. ... |
| 2018 SLD 1984, 2018 CLC 1354 | S.A.O. No. 1 of 2012 , decided on 29.09.2017 | In the case involving Sardar Hussain and others against Zafar Hussain, the Peshawar High Court addressed issues under the Khyber Pakhtunkhwa Urban Rent Restriction Ordinance, 1959. The landlord's petition for ejectment was based on claims of wilful default in rent payment, personal need for the property, and subletting by the tenants. Critical to the court's decision was the tenants' failure to deposit rent in court, which is a prerequisite for contesting ejectment proceedings. The court ruled that the tenants' reliance on a money order receipt sent to the previous owner did not absolve them of their legal obligations. This ruling emphasizes the importance of compliance with rental agreements and the consequences of neglecting such duties, particularly in the context of urban rent restrictions. Legal practitioners should note the implications of this case for future landlord-tenant disputes, especially regarding the necessity of formal rent deposit and acknowledgment of ownership chang... |
| 1998 SLD 975, 1998 SCMR 2735 | Civil Petition for Leave to Appeal No.525 of 1997 , decided on 01.04.1998 | This case revolves around the interpretation of compromise settlements in civil procedures, specifically under the Civil Procedure Code of Pakistan. The Supreme Court of Pakistan assessed the validity of an alleged settlement reached outside of court between the parties involved in a civil dispute. The petitioners claimed that they had settled their differences, but the respondent refuted this assertion, providing an affidavit to support their position. The court emphasized the importance of adhering to procedural rules when it comes to settling disputes and confirmed that the High Court had acted appropriately in not recognizing the alleged compromise. This decision underscores the necessity for clear and mutual agreements between parties in civil litigation and the court's role in ensuring that such compromises are valid and recognized within legal frameworks. Keywords such as 'civil procedure', 'settlement', 'compromise', and 'Supreme Court of Pakistan' are essential for understandi... |
| 2002 SLD 2420, (2002) 258 ITR 770 | CIVIL APPEAL Nos. 824 TO 826, 2715 AND 2716 OF 200 , decided on 03.12.2002 | In the landmark case of Karnataka Small Scale Industries Development Corpn. Ltd vs. Commissioner of INCOME TAX, the Supreme Court of India addressed significant issues under the Income Tax Act, 1961, specifically focusing on the provisions of section 115J. The case revolved around the interpretation of tax liabilities for companies classified as 'zero-tax' entities, which, despite being profitable, reported nil income due to various deductions. The Court clarified that deductions claimed by such companies must be recognized as 'actually allowed' in the context of tax assessment, thereby impacting their ability to carry forward unabsorbed losses and allowances. This ruling underscores the importance of ensuring that profitable companies contribute to the tax base, thereby preventing tax avoidance strategies that exploit deductions. The decision not only reaffirms the application of section 115J but also sheds light on the broader implications of tax law in promoting corporate accountabi... |
| 1985 SLD 2257, 1985 PLC 941 | Writ Petition No. 7696 of 1979 , decided on 09.02.1985 | In the case of Writ Petition No. 7696 of 1979, the Lahore High Court addressed a dispute involving Mohyud Din, who raised grievances regarding the denial of benefits linked to a policy letter from the Government of Punjab issued on September 27, 1974. The court scrutinized the legality of the order passed by the Punjab Labour Court on October 12, 1973, which allowed the petitioner to continue service until the age of 58 based on his original date of birth. The court concluded that the later policy could not retroactively apply to the earlier order. As a result, the court dismissed the petition, emphasizing the importance of legal timelines and the relationship between different legal instructions. This case highlights key aspects of labor law and the principles surrounding employee benefits, which are crucial for maintaining fair labor practices. Understanding the implications of such rulings is vital for both employees and employers in navigating the complexities of labor relations.... |
| 2001 SLD 981, 2001 PCRLJ 665 | Habeas Corpus Petition No.52 of 2000 , decided on 04.09.2000 | This case revolves around a habeas corpus petition filed in the Peshawar High Court, addressing the illegal detention of two individuals, Muhammad Khurshid and Baz Karam. The petition highlights significant concerns about police conduct and the treatment of detainees in connection with a theft case. The court evaluated the claims made by the petitioners and the circumstances surrounding their detention. The decision emphasized the importance of lawful procedures and the protection of individual rights against unlawful detention. The ruling ultimately favored the detainees, granting them liberty and underscoring the judicial system's role in safeguarding personal freedoms. This case is a critical reference point for discussions on habeas corpus, police accountability, and the rights of individuals under the Criminal Procedure Code.... |
| 1981 SLD 103, 1981 SCMR 108 | Civil Petition for Special Leave to Appeal No. K-2 , decided on 14.09.1980 | This case revolves around the application of the Limitation Act and the Civil Procedure Code in the context of property sales executed under a decree. MST. ASMA ZAFARUL HASSAN challenged the sale of her property, which was conducted by MESSRS UNITED BANK LTD. The Appellate Tribunal Inland Revenue, presided over by JUSTICES MUHAMMAD HALEEM, ASLAM RIAZ HUSSAIN, and ABDUL KADIR SHAIKH, analyzed the procedural aspects of the sale and the petitioner's claims. The Tribunal concluded that the application was not filed within the stipulated time frame as per Article 166 of the Limitation Act, which clearly outlines that the limitation period begins at the time of sale, not at the issuance of the sale certificate. It was also noted that the petitioner did not substantiate her claims regarding the alleged violations in the sale process, particularly regarding the publication of the sale proclamation. The decision reinforces the importance of adhering to procedural timelines and the necessity for... |
| 2023 SLD 6623 | W.P. No. 2510/2017 , decided on 22.03.2023 | This case, W.P. No. 2510/2017, adjudicated by the Islamabad High Court, revolves around income tax issues under the Income Tax Ordinance, 2001. The petitioner, Masud Reza, contested decisions made by the Federal Tax Ombudsman, represented by the Federation of Pakistan. The court's examination focused on the application of Section 140, which pertains to tax assessments. The case underscores the balance between taxpayer rights and government authority in tax matters. It highlights the procedural safeguards available to taxpayers while navigating tax disputes. The decision aims to provide clarity on the interpretation of tax laws, ensuring that individuals are not unjustly penalized and that their rights are upheld in the face of administrative actions. The ruling serves as a precedent for future cases involving similar tax disputes, reinforcing the need for transparency and accountability in tax administration. Key phrases that emerge from this case include 'income tax obligations,' 'Fed... |
| 1982 SLD 826, 1982 PLD 459 | Civil Revisions No. 311-D of 1982 , decided on 16.03.1982 | In this landmark case, the Lahore High Court addressed the nuances of the Specific Relief Act regarding injunctions and the implications of undertakings made by defendants in civil suits. The petitioner, Muhammad Ashiq, sought a permanent injunction against Razia Begum and others to prevent interference with his possession of certain land. Despite the respondents' initial resistance, they later stated they had no intention to interfere with the petitioner's possession. The trial court dismissed the suit, leading to the current revision. The High Court upheld the trial court's decision, clarifying that the respondents' statements did not equate to a confession of the petitioner's title but rather an undertaking that functioned similarly to a permanent injunction. This case highlights the critical role of clear and unequivocal admissions in civil litigation, setting a precedent for future cases involving similar circumstances. Key takeaways include the importance of understanding the imp... |
| 2007 SLD 163, 2007 PTD 1636, 2008 PTCL 196 | High Court Appeal No.30 of 2007 , decided on 25.04.2007 | In the case of High Court Appeal No.30 of 2007, the Sindh High Court dealt with issues surrounding the retirement of a partner within the framework of the Partnership Act, 1932. The case revolved around the partnership known as 'M. Yousuf Adil & Co.', which was established in 1986. The key dispute arose after amendments were proposed to the partnership deed, which prompted one of the partners, Hamid Masood, to contest his status following his non-signing of the altered deed. The court examined the provisions concerning the retirement of partners, particularly Section 32 of the Partnership Act, which stipulates the conditions under which a partner can retire. The court emphasized the necessity for clear communication and mutual consent among partners, as well as the need to follow the established procedures in the partnership agreement. Ultimately, the court found that the appellant had not met the burden of proof required to substantiate the claim for Hamid Masood's retirement from the... |
| 2023 SLD 6582 | Writ Petition No. 35 of 2022 | This case involves Fairdeal Exchange Company (Private) Limited challenging certain actions taken by the FOP through the Ministry of Finance under the Income Tax Ordinance, 2001. The hearing took place on December 12, 2022, in the Islamabad High Court, presided over by Judge Sardar Ijaz Ishaq Khan. The case primarily revolves around Section 177(1) of the Income Tax Ordinance, which deals with the powers of the tax authorities to conduct inquiries and investigations into the tax affairs of companies. The petitioner was represented by Mr. Faisal Rasheed Ghouri, while the respondents were represented by Barrister Atif Rahim Barki and Ch. Tahir Mehmood. The case is significant as it addresses the legal frameworks surrounding tax assessments and the rights of corporations under the law. The decision of the court will likely have implications for similar cases in the future. Key issues include the interpretation of tax laws, corporate rights, and administrative procedures in tax assessments, ... |
| 2022 SLD 1741, 2022 PLJ 129 | C.A. No. 1167 of 2020 , decided on 20.04.2021 | In the Supreme Court case C.A. No. 1167 of 2020, the Court deliberated on the promotion rights of civil servants under the Sindh Civil Servants Rules and the Constitution of Pakistan. The case arose when Abdul Sattar Jatoi challenged the Sindh Service Tribunal's decision that annulled his promotion to a senior position in the Health Department. The Court found significant flaws in the promotion process, highlighting that only Jatoi was favored through tailored amendments to the rules. The ruling reinforced the principles of equality and non-discrimination in public service, asserting that all eligible civil servants should be given fair consideration based on merit. This case sets an important precedent regarding the integrity of promotion practices within government entities, ensuring that no individual can unduly benefit from rule changes designed to circumvent established procedures. The ruling serves as a crucial reminder of the need for transparency and fairness in civil service p... |
| 1999 SLD 674, 1999 PTD 2611, (1997) 228 ITR 354 | T. C. No. 786 of 1982 (Reference No.523 of 1982) , decided on 08.01.1997 | This case revolves around the classification of interest income earned by Madras Refineries Ltd. from bank deposits as either business income or income from other sources under the Income Tax Act, 1961. The High Court upheld the Tribunal's decision that the interest income should be treated as business income, given that the deposits were made out of surplus funds related to the company's core business of refining petroleum products. The court highlighted that the deposits were essential for effective cash management and were accepted as capital employed for tax relief purposes under Section 80-J of the Act. This ruling aligns with the principles of good cash management in corporate finance, recognizing the necessity of interlinking operational activities with financial strategies. The decision reinforces the idea that income derived from business-related activities, even if labeled differently, should be categorized consistently to reflect the true nature of the business operations. T... |
| 1989 SLD 2209, (1989) 176 ITR 544 | In the case of Commissioner of Income Tax v. Tek Chand Dang & Co., the Allahabad High Court examined the issue of depreciation allowances under the Income-tax Act, 1961. The primary legal question centered around whether a hotel building could be classified as a plant, thereby qualifying for a higher rate of depreciation. The Tribunal had previously ruled in favor of this classification, prompting the Revenue to seek clarification from the High Court. The Court emphasized the importance of legal interpretation in tax matters, particularly concerning asset classification and depreciation rates. The decision underscored the Court's role in ensuring that tax laws are applied correctly and consistently, ultimately supporting the Tribunal's findings and reinforcing the legal framework surrounding depreciation allowances for businesses. This case highlights significant principles in tax law and the interpretation of statutory provisions regarding asset depreciation in the hospitality industr... | |
| 2018 SLD 2 | CIVIL APPEAL NO. 1447 OF 2016 , decided on 02.01.2018 | In the case of CIVIL APPEAL NO. 1447 OF 2016, the Supreme Court of Pakistan addressed critical issues regarding the powers of Banking Courts under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The case arose from a dispute between SONERI BANK LTD. and NASEER AHMED concerning the recovery of pledged goods. The court highlighted that the Banking Court's jurisdiction is limited to specific powers outlined in the ordinance, and it cannot authorize the sale of pledged goods prior to judgment. This decision reinforces the importance of adhering to legislative procedures in financial disputes, ensuring that the rights of both financial institutions and consumers are protected. The ruling also underscores the need for timely adjudication in banking matters, as delays can impact the resolution of financial disputes significantly. Keywords such as 'Banking Court', 'Financial Institutions Ordinance', 'recovery of finances', and 'legal proceedings' are essential for understand... |
| 2002 SLD 2471, 2002 PLD 381 | Civil Petitions Nos. 97 and 98-Q of 2000 , decided on 26.07.2001 | In the case of Ghulam Rasool and Mir Ali Akbar Mengal vs. Government of Balochistan, the Supreme Court of Pakistan dealt with the important issue of seniority fixation under the Civil Servants Act. The petitioners challenged the decision of the Balochistan Service Tribunal which had dismissed their appeals regarding the determination of their seniority following their reinstatement by a Review Board. The Supreme Court, while examining the legal provisions of the Civil Servants Act and the Service Tribunals Act, ruled that seniority cannot be granted retroactively unless a legal right to such seniority is substantiated. The Court highlighted that the petitioners had been out of service for a significant period and their reinstatement did not entitle them to claim seniority from their initial appointment dates. This case underscores the legal principles governing seniority and the implications of service interruptions for civil servants, making it a significant reference point in adminis... |
| 2010 SLD 551, 2010 CLD 567 | Writ Petition No.24148 of 2009 , decided on 11.02.2010 | In the case of High Noon Textile Ltd vs Saudi Pak Industrial and Agricultural Investment Co. (PVT.) LTD., the Lahore High Court assessed the jurisdictional claims surrounding a financial dispute. The petitioners contended that an agreement stipulated that any disputes should be resolved in Islamabad, while the respondents argued that the jurisdiction was properly established in Lahore, where all relevant actions took place. The court ruled in favor of the respondents, reinforcing the principle that creditors can pursue debtors in their residence. This case highlights critical aspects of jurisdiction in financial agreements, particularly the interpretation of jurisdiction clauses in contracts that are often printed or standard forms. It emphasizes the necessity for clarity in jurisdictional agreements and the binding nature of such contracts under Pakistani law. Keywords: jurisdiction, financial agreements, Lahore High Court, creditor-debtor rights, legal interpretation.... |
| 1994 SLD 497 = 1994 SCMR 111 | Civil Review Petition No. 130-L of 1992 in CA. No. , decided on 16.11.1993 | The case revolves around a civil review petition filed by Abdul Aziz and others before the Supreme Court of Pakistan regarding the specific performance of a land sale agreement. The petitioners had previously sought relief from various courts but were denied on the grounds that they were not ready to perform their obligations under the contract. The Supreme Court reiterated that specific performance is discretionary and can be refused even if the agreement's execution is proven. The judges emphasized the importance of evidence in establishing readiness to perform contractual obligations. This case underscores the courts' authority to deny specific performance based on discretion and the necessity of fulfilling contractual terms. Key legal principles involved include the Supreme Court Rules, 1980, and the Specific Relief Act, 1877. The decision reinforces the need for petitioners to demonstrate clear readiness and willingness to perform contractual duties to succeed in claims for specif... |
| 1980 SLD 330, 1980 SCMR 718 | Civil Petition No. 101 of 1977 , decided on 03.03.1980 | In the significant case of Civil Petition No. 101 of 1977, the Supreme Court of Pakistan addressed the complex issues surrounding income tax exemptions related to dividend income. The pivotal legal question was whether statutory exemptions from the gross dividend amount should be considered before allowing deductible expenses like interest. The case arose from the Income Tax Officer's assessment of the respondent's total dividend income, which did not account for statutory exemptions due to a net loss in the assessment year. The Lahore High Court's judgment, which supported the interpretation that exemptions must be factored in prior to calculating taxable income, was affirmed by the Supreme Court. This case highlights the importance of understanding tax laws and the implications of statutory exemptions on income tax calculations. The ruling not only reinforces the established precedent set by previous cases but also emphasizes the necessity for tax authorities to correctly apply statu... |
| 1994 SLD 1261, 1994 CLC 602 | First Rent Appeal No. 152 of 1993 , decided on 25.04.1993 | This case revolves around the application for eviction of tenants from a commercial property under the Sindh Rented Premises Ordinance. The landlords, Noor Timber Importers, sought to evict Haji Deen Muhammad and Sons on the grounds of needing the property for reconstruction. The Sindh High Court, presided by Judge Syed Haider Ali Pirzada, reviewed the case and determined that the eviction application was not maintainable, given that the premises were classified as a commercial plot. The court emphasized the definitions of 'land' and 'premises' within the Ordinance, which excluded industrial properties from its provisions. The decision highlighted the importance of adhering to the legal definitions when applying for eviction under the Sindh Rented Premises Ordinance. This case is significant in understanding the application of rental laws in Pakistan, particularly in differentiating between residential and commercial tenancies, and sets a precedent for future eviction applications in s... |
| 2001 SLD 2823, (2001) 250 ITR 169 | This case revolves around the interpretation of Section 32 of the Income-tax Act, 1961, specifically regarding the allowance of depreciation on business assets. The Rajasthan High Court examined the assessment order made by the ITO, who applied a net profit rate of 8% without accounting for depreciation and interest payments. The Tribunal ruled in favor of the respondent, Sriram & Co., stating that the ITO’s calculation method did not consider the legitimate deduction for depreciation. The High Court affirmed the Tribunal's decision, emphasizing that the ITO’s assessment clearly indicated that depreciation was excluded from the net profit figure, thus the claim for depreciation was valid. This judgment reinforces the importance of allowing legitimate deductions under tax laws and clarifies the procedural aspects of income tax assessments, particularly for businesses claiming depreciation. Keywords like 'Income Tax Act', 'depreciation', and 'Rajasthan High Court' are essential for optim... | |
| 1958 SLD 196, (1958) 33 ITR 741 | D-2741 of 1957 , decided on 14.02.1957 | In the case of Firestone Tyre and Rubber Co. Ltd. v. Lewellin (Inspector of Taxes), the court examined whether Akron, a non-resident company, was liable for income tax in the UK. The court concluded that Akron was indeed exercising trade in the UK through its agent, Brentford. The judgment highlighted the importance of where sales contracts are made and executed in determining tax obligations for foreign companies. The court's decision reaffirmed that both the nature of the agency and the physical actions taken in the UK, such as receiving payments and delivering goods, play crucial roles in tax assessments. This case is significant for understanding the complexities of international trade law and tax liability, especially for businesses operating across borders.... |
| 2017 SLD 289 = 2017 PLC 115 | Writ Petitions Nos. 1269, 1523, 1566, 1453, 1454, , decided on 27.07.2015 | The Islamabad High Court delivered a significant judgment regarding the promotion of civil servants, emphasizing the need for fairness, transparency, and adherence to legal standards in the assessment process. This case involved multiple writ petitions challenging the denial of promotions based on the CSB's recommendations. The court underscored that civil servants have a vested legal right to be considered for promotion in accordance with established laws and criteria. The ruling also highlighted the importance of equal treatment of all civil servants, affirming that actions taken on promotions must be just and based on tangible evidence rather than arbitrary decisions. This case is a pivotal reference for future assessments and promotions within the civil service, ensuring that the principles of justice and fairness are upheld in administrative processes. Keywords such as 'civil service promotion', 'judicial review of administrative decisions', and 'transparency in government process... |
| 2014 SLD 2652, 2014 PLC 278 | Labour Appeal No.40 of 2013 , decided on 20.03.2014 | This case revolves around the appeal filed by Moula Dad against the order of the Labour Court regarding his termination from NABI QASIM INDUSTRIES (PVT.) LTD. The appeal was based on the argument that the jurisdiction stipulated in the original contract was no longer applicable after his promotion. However, the Labour Appellate Tribunal upheld the original decision, reinforcing the validity of contractual terms regarding jurisdiction. The case underscores key principles related to employment law, jurisdictional agreements, and the enforceability of contract terms. It highlights the legal framework under the Balochistan Industrial Relations Act, the Civil Procedure Code, and the Contract Act, particularly focusing on sections that dictate how disputes should be resolved and the conditions under which legal proceedings are initiated. The ruling is significant for understanding the balance between contractual agreements and employee rights within the framework of labor laws in Pakistan.... |
| 2009 SLD 254, 2009 PLD 20 | Criminal Appeal No. 31 of 2006 , decided on 11.07.2008 | In the case of Alif Gul v. Noor Afzal, the Peshawar High Court addressed critical issues regarding the reliability of confessions obtained under duress and the implications of abscondence in criminal law. The court scrutinized the evidence presented by the prosecution, particularly focusing on the confession made by Mst. Kalsoom, which was retracted during the trial. The judgment underscored that confessions obtained during periods of excessive police custody may not be voluntary and should be treated with caution. Furthermore, the case highlighted the importance of direct evidence in establishing guilt beyond reasonable doubt. The court's decision to acquit both appellants serves as a reminder of the stringent standards required for criminal convictions in Pakistan, stressing that the absence of credible evidence cannot sustain a conviction. This ruling is significant for legal practitioners and scholars interested in criminal law, evidentiary standards, and the rights of the accused.... |
| 2015 SLD 225, 2015 CLD 72 | Writ Petition No.9910 of 2014 , decided on 05.05.2014 | In the case of Writ Petition No.9910 of 2014, the Lahore High Court addressed the issue of blacklisting contractors under the Punjab Procurement Rules, 2009. The petitioner, Messrs HABIB RAFIQ PVT. LTD., challenged the Government of Punjab's decision to blacklist them for three years, arguing that the necessary procedural safeguards were not followed and that the decision amounted to double jeopardy, as they had already been blacklisted previously. The Court found that the lack of a specified mechanism for blacklisting violated the due process rights of the petitioner under the Constitution of Pakistan. The ruling highlights the critical importance of fair trial principles and the need for transparent administrative procedures within public procurement practices. This case serves as a precedent for ensuring that contractors are protected from arbitrary decisions that can lead to severe reputational and financial damage. Keywords: blacklisting, due process, fair trial, Punjab Procuremen... |